Background Note
4.Bingo duty is currently chargeable on the playing of bingo in the UK, unless specifically exempted, and applies to any version of the game of bingo, whatever name it is called.
5.Remote gaming duty is chargeable on the provision of facilities for remote gaming (i.e. gaming in which players participate by the use of digital communication media such as the internet, interactive TV or telephone) but excludes any gaming which is charged with, or specifically excluded from another gambling duty. It therefore excludes remote bingo played in the UK, which falls within the scope of bingo duty.
6.The effect of the current legislation is that the duty treatment of remote bingo varies according to where the bingo is played. In addition, remote bingo played in the UK in a domestic environment is exempted from bingo duty under the provisions of Part 1 of Schedule 3 to BGDA so in practice is not chargeable with either bingo duty or remote gaming duty.
7.The section removes these inconsistencies in the treatment of remote bingo by bringing all remote bingo, except licensed bingo, within the scope of remote gaming duty. Licensed bingo refers to bingo played on licensed premises within the meaning of section 20C(2).
